1.audit 审计 yr [iAi"
2.attestation 鉴证 a!Z,~ V8
3.credibility 可信赖程度 $T1
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4.audit of financial statements 财务报表审计 7:mM`0g!
5.agreed-upon procedures 执行商定程序 04WKAP'c
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6.high levels of assurance 高水平保证 <4rF3 aB-
7.compilation 编制 pc^(@eD
8.reliability 可靠性 e_ \4(4x
9.relevance 相关性 Ndx.SOj
10.professional skepticism 职业谨慎 g#9K G
11.objectivity 客观性 9i,QCA
12. professional competence 专业胜任能力 m#grtmyMrI
13.Senior/CPA-in-charge 项目经理 |Wi$@sWO
14.audit engagement letter 业务约定书 '`/1?,=
15.recurring audit 连续审计 9);a 0}*5
16.the client 委托人 YOP =gvZq
17.change CPA 更换注册会计师 >6r&VZu*n
18.the existing CPA 现任注册会计师 D
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19.the successor CPA 后任注册会计师 ^0~ ?3t5
20.the preceding CPA前任注册会计师 :* A6Ba
21.issue the audit report 出具审计报告 wEKm3mY;
22.expert 专家 YU M%3
23.the board of directors 董事会 Z^>3}\_v
24.knowledge of the entity‘ s business 了解被审计单位情况 6>Lr
25.assess material misstatement risks评估重大错报风险 'ZT E"KT
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !<((@*zU
27.a general knowledge of —— 初步了解―――的情况 d[-w&[iy
28.a more knowledge of—— 进一步了解的情况 k+JDbJ@
29.the prior year‘s working papers 以前年度工作底稿 4K[U *-\"
30.minutes of meeting 会议纪要 _9\ ayR>d
31.business risks 经营风险 S
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32.appropriateness 适当性 JS!rZi
33.accounting estimate 会计估计 S-.!BQ@RMZ
34.management representations 管理层声明 SZK~<@q5
35.going concern assumption 持续经营假设 :E@"4O?<Y)
36.audit plan 审计计划 jP@H$$-=wH
37.significant audit areas 重点审计领域 k2 k/v[60
38.error 错误 'JKFEUzM
39.fraud舞弊 VAsaJ`vcb
40.modified or additional procedures 修改或追加审计程序 :HMnU37m W
41.misappropriation of assets 侵占资产 {j ${i
42.transactions without substance 虚假交易 #Rl
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43.unusual pressures 异常压力 KosA c'/ M
44.the suspected noncompliance 涉嫌存在违法行为 (!W:-|[K\
45.materialiy 重要性 ]*ZL>fuD|
46.exceed the materiality level 超过重要性水平 =NH:/j^
47.approach the materiality level 接近重要性水平 /NMd GKr
48.an acceptably low level 可接受水平 !OPa
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 VISNmz2P
50.misstatements or omissions 错报或漏报 }`h)+Im=
51.aggregate 总计 N/qr}-
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52.subsequent events 期后事项 + [|2k(U
53.adjust the financial statements 调整财务报表 Y.[^3
54.perform additional audit procedures 实施追加的审计程序 8iqx*8}
55.audit risk 审计风险 ]\ sBl
56.detection risk 检查风险 9_ KUUA
57.inappropriate audit opinion 不适当的审计意见 C;G~_if4PR
58.material misstatement 重大的错报 #N[nvIi}
59.tolerable misstatement 可容忍错报 PG&@.KY
60.the acceptable level of detection risk 可接受的检查风险
